Understand the Rules of Debit and Credit in just a glance! 📚 Here’s a quick visual guide comparing Traditional vs Modern Classification of Accounts – perfect for commerce students, CA/CS aspirants and anyone learning accounting basics. 👉 Traditional Approach explains how to record transactions using Personal, Real & Nominal Accounts— • Personal A/c: Debit the Receiver, Credit the Giver • Real A/c: Debit what comes in, Credit what goes out • Nominal A/c: Debit all expenses & losses, Credit all